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October 17, 2022
Puerto Rico’s Office of Management and Budget extends due date for filing the 2022-2023 volume of business declaration to 22 December 2022 because of Hurricane Fiona
Because of Hurricane Fiona, the Puerto Rico Office of Management and Budget extended (Circular Letter 008-2022) to 22 December 2022, the due date for filing volume of business declarations for fiscal year 2022-2023 for taxpayers that requested a six-month extension in May 2022 and were required to file the declaration on or after 30 September 2022, and on or before 2 November 2022. For more information on volume of business declarations, see Tax Alert 2022-0675.
Taxpayers may have to submit audited financial statements and copies of certain pages of their income tax returns with their volume of business declarations. Therefore, they should plan to have those documents on hand, if needed.
For additional information with respect to this Alert, please contact the following:
Ernst & Young Puerto Rico LLC, State and Local Taxation Group, San Juan